Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N339914: The tariff classification of an interactive world map from China
| HTS: 4905.99.0000, 9903.88.15, free + 7.5%, "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: Other: Other." |
| Item: The World-18-Map “Create Your Own Giant World Map” is an interactive map kit comprised of a map of the world and an instruction/activity sheet. The cardstock pieces are pre-cut to fold and slot together to form little three-dimensional markers. The child is encouraged to “follow journeys of famous explorers,” “learn how to read a compass and map,” and “match landmarks and animals to their countries.” |
| Reason: N/A |
| Ruling Date: May 13, 2024 |
N339790: The tariff classification of a Halloween decoration from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A “So Wicked” pillow, a man-made textile decoration in the shape of a conical witch’s hat. The item has a stiffened circular brim for the base and keeps the item upright. The shelf-sitting item is stuffed with man-made fiber and has with a crooked point at the top. The item is trimmed with chiffon ribbon and the fabric will be sewn together, with a flat bottom so it cannot be worn as a hat. A printed satin patch is sewn to the brim/base with the wording “Not Your Basic Witch.” |
| Reason: Although you refer to this item as a “pillow,” it cannot support the head or any other body part. The item does not meet the requirements needed to be classified as a toy under heading 9503. The textile decoration can be displayed on any flat surface and would help create a scary atmosphere in the home for the Halloween holiday. |
| Ruling Date: May 13, 2024 |
N339766: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: The Goddess Toga, which consists of a pullover dress, two shoulder drapes, a waist sash, and a headpiece. The flimsy, man-made knitted textile dress provides the essential character of the set and features a raw, unfinished neck, short sleeves, thigh high slit and hem bottom. The dress is stitched with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: May 13, 2024 |
N339764: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult size costume identified as Fearless Viking, which consists of a long pullover vest, which you refer to as a tunic, a long-sleeved pullover top, cape, waist sash, cuffs, and a headpiece. The flimsy man-made knitted textile vest imparts the essential character of the set and features a raw, unfinished neck and armholes as well as a raw, unfinished hem. The vest also has string ties tacked at the open neck, a strip of faux leather braid with eyelets is stitched across the front. There are single hook and loop strips on each shoulder to attach the cape. The vest is stitched with large, loose straight stitching. |
| Reason: N/A |
| Ruling Date: May 13, 2024 |
N340049: The tariff classification of silver jewelry from Thailand. Correction to Ruling N339139.
| HTS: (1), (2), (3), (4) 7113.11.5000, 5%, “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other.” |
| Item: (1) A sterling silver ring with a treated freshwater cultured pearl. (2) A set of sterling silver hoop earrings, each with one treated freshwater cultured pearl. (3) A sterling silver ear cuff with a treated freshwater cultured pearl. (4) A set of treated freshwater cultured pearl earrings, each on a sterling silver post with a sterling silver butterfly earring back. |
| Reason: N/A |
| Ruling Date: May 14, 2024 |
N339850: The tariff classification of a leveling mount from China
| HTS: 8487.90.0080, 9903.88.01, 3.9%, “Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: Other: Other.” |
| Item: A shockproof mechanical base, a product used to level or to reduce vibration generated by heavy machinery. With a load capacity of up to 6,300 kilograms, it is installed at the bottom of a machine’s frame and consists of a rubber anti-vibration pad and metal components, including a leveling bolt, nut, washer, base, and bearing plate. The bolt, washer, and nut are used to secure the base to a machine. The bearing plate distributes the weight of the machine to the rubber pad, which absorbs shock and reduces noise. The shockproof mechanical base is not specific to any one piece of machinery but may be used with a variety of machines. |
| Reason: N/A |
| Ruling Date: May 14, 2024 |
N339781: The tariff classification of a miscellaneous edible preparation from Thailand
| HTS: 2106.90.9990, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Canned.” |
| Item: The “Canned Coconut Milk,” is a miscellaneous edible preparation for human consumption. The preparation’s ingredient composition is coconut milk, water, Guar Gum, polyoxyethylene sorbaitan monostearate, and sodium metabisulphite. The documentation provides a manufacturing operation wherein the coconut milk is extracted by breaking the coconut, the flesh/copra is peeled, squeezed, grounded, and filtered, the coconut milk is mixed with water and additives (stabilizers, emulsifiers, colour retention), and the preparation is canned and packaged at ambient temperature for export. |
| Reason: N/A |
| Date: May 14, 2024 |
N339765: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-size costume identified as Brave Viking, which consists of a long-sleeved pullover top, which you refer to as a tunic, a cape, cuffs, waist sash and headpiece. The flimsy man-made knitted textile top imparts the essential character of the set and features a single ply stand up collar with a raw edge, a deep, unfinished back opening closed with a single small tab of hook and loop fastener. The long sleeves and hem are raw and unfinished. Each shoulder has a small strip of hook and loop fastener to attach the cape. The top is stitched with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: May 14, 2024 |
N339798: The country of origin of cartridge atomizers
| Country of Origin: Indonesia |
| Item: Cartridge atomizers. The four models are virtually identical in construction with only minimal differences in composition material and size. The subject units are constructed of a heating module within a sealed housing with an electrical connection unit on one end. After importation, the device is filled with e-liquid and a power module is added to one end and a mouthpiece to the other. This completed unit will be used as a personal vaporizing device. We note that the device is imported without any liquid. The manufacturing process begins in Indonesia with the manufacture of the heating module. The heating module consists of a heating wire, heater base, ceramic matrix, and fabric strip. Initially, the heating wire is straightened and arranged in order to fit the module. The fabric strip is then wrapped around the ceramic matrix before this subassembly is attached to the heater base. This process creates the complete heat module that is used to atomize the desired e-liquid. The heating module is then shipped to China. In China, a screw connector, sealing ring, and insulating sleeve are inserted into the cartridge housing. The heating module is then cleaned and placed within the housing to complete the cartridge atomizer. The complete unit is then tested and packaged for shipment to the U.S. |
| Reason: The heating module is the essential component of the finished article. |
| Ruling Date: May 15, 2024 |
N339767: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-size costume identified as Glimmering Sea Pirate, which consists of a long-sleeved pullover dress and head wrap. The flimsy man-made knitted textile dress imparts the essential character of the set and features a raw, unfinished neck. The long sleeves have narrow exposed elastic and raw, unfinished edges. The bodice has a faux lace-up front and back ties, one of which has already detached from the sample. The jagged cut skirt has two layers; however, both have raw, unfinished edges. The dress is stitched with large loose straight stitching. Although there is some styling on the garment, the dress is not well-made. |
| Reason: N/A |
| Ruling Date: May 15, 2024 |